2008 (12) TMI 52

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..... commission agent is not an input service. Prima facie, we find that the applicant made out a case for waiver of tax and penalty. Accordingly, tax and penalty is waived. Stay application is allowed. - .....

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..... on perusal of the record we find that credit was denied on payment of tax to the overseas commission agent. It has been held that the payment to the overseas commission agent is not an input service. .....

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